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Berra v. United States, 351 U.S. 131 (1956)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Berra v. United States, 351 U.S. 131 (1956)
Berra v. United States No. 60 Argued March 26, 1956 Decided April 30, 1956 351 U.S. 131
CERTIORARI TO THE UNITED STATES COURT OF APPEALS
FOR THE EIGHTH CIRCUIT
Syllabus
Petitioner was indicted for wilfully attempting to evade federal income taxes by filing with the Collector "false and fraudulent" tax returns in violation of 26 U.S.C. (1952 ed.) § 145(b). This, it is here assumed, is also a violation of 26 U.S.C. (1952 ed.) § 3616(a), the penalty for the violation of which is lesser than for a violation of § 145(b). Petitioner was convicted and sentenced to imprisonment greater than the maximum possible had the conviction been under § 3616(a).
Held: it was not error for the trial judge to refuse to give to the jury an instruction requested by petitioner that a verdict of guilty of the "lesser crime" under § 3616(a) would be permissible. Pp. 132-135.
(a) It is here assumed, arguendo, that § 3616(a) is applicable to income tax returns. P. 133.
(b) The contention that, since there was no difference in the proof required to establish violations of §§ 145(b) and 3616(a), the indictment must be taken as charging violations of both sections, and that, under Rule 31(c) of the Federal Rules of Criminal Procedure, the jury should have been permitted to make the choice between the two crimes, cannot be sustained. Pp. 133-134.
(c) Rule 31(c) was not intended to change the jury’s traditional function of deciding only the issues of fact, and taking the law as given by the court. P. 134.
(d) Whether § 3616(a), rather than § 145(b), should apply was not for the jury to determine. Pp. 134-135.
221 F.2d 590 affirmed.
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Chicago: U.S. Supreme Court, "Syllabus," Berra v. United States, 351 U.S. 131 (1956) in 351 U.S. 131 351 U.S. 132. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=KEFREXY4FNLJMJ7.
MLA: U.S. Supreme Court. "Syllabus." Berra v. United States, 351 U.S. 131 (1956), in 351 U.S. 131, page 351 U.S. 132. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=KEFREXY4FNLJMJ7.
Harvard: U.S. Supreme Court, 'Syllabus' in Berra v. United States, 351 U.S. 131 (1956). cited in 1956, 351 U.S. 131, pp.351 U.S. 132. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=KEFREXY4FNLJMJ7.
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